S.S. Trade Asso. v. Commissioner
United States Tax Court
Petitioner is a trade association of 49 employer-companies engaged in the business of maritime shipping and is exempt from tax as a business league under sec. 501(c)(6), I.R.C. 1954. Petitioner's exempt purpose is the promotion of labor-management harmony between its members and unions in the Port of Baltimore.
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Petitioner is a trade association of 49 employer-companies engaged in the business of maritime shipping and is exempt from tax as a business league under sec. 501(c)(6), I.R.C. 1954. Petitioner's exempt purpose is the promotion of labor-management harmony between its members and unions in the Port of Baltimore. During the years in issue, petitioner performed various administrative services with respect to the vacation pay and guaranteed annual income accounts provided for under the collective bargaining agreement. These activities include keeping track of how many hours each longshoreman…
1Opinion of the Court
Steamship Trade Association of Baltimore, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
S.S. Trade Asso. v. Commissioner
Docket No. 6051-81
United States Tax Court
81 T.C. 303; 1983 U.S. Tax Ct. LEXIS 42; 81 T.C. No. 23;
September 13, 1983, Filed
Decision will be entered for the respondent.
Petitioner is a trade association of 49 employer-companies engaged in the business of maritime shipping and is exempt from tax as a business league under sec. 501(c)(6), I.R.C. 1954. Petitioner's exempt purpose is the promotion of labor-management harmony between its members and unions in the…
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